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Case Law › Section 92CA
Income-tax Act · Case Law

Section 92CA Income Tax Case Law

Browse 227 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 92CA of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 92CA has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 92CA (showing 227 of 227)

The Commissioner Of Income Tax - International Taxation -3 v. Travelport Lp
High Court · 2025 · Other
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Ita/571/2017 Of M/S Himalaya Drug Company v. The Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax,Central I v. M/S.vellore Institute Of Technology
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central) - 2 v. M/S. Delhi Gurgaon Super Connectivity Ltd
High Court · 2025 · Allowed
Revenue
Pr. Commissioner Of Income Tax-1, Delhi v. D Light Energy P. Ltd
High Court · 2025 · Other
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Philips India Limited v. Deputy Commissioner Of Income Tax, Circle 11(1),Kolkata &Ors
High Court · 2025 · Other
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Philips India Limited v. Deputy Commissioner Of Income Tax, Circle 11(1),Kolkata &Ors
High Court · 2025 · Dismissed
Revenue
Ganesan Kannan1/8A, Keelakuttudankadu, Pudukottai v. Thoothukudi 628 103
High Court · 2025 · Dismissed
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Casio India Company Private Limited v. Deputy Commisisoner Of Income Tax
High Court · 2025 · Other
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Commissioner Of Income Tax v. Benetton India Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
New Delhi Television Limited v. Assistant Commissioner Of Income Tax Circle 13 New Delhi & Anr
High Court · 2025 · Remanded
—
Pr. Commissioner Of Income Tax-7, Delhi v. Vedanta Ltd
High Court · 2025 · Dismissed
Assessee
Sonansh Creations Pvt Ltd v. Assistant Commissioner Of Income Tax And Anr
High Court · 2025 · Allowed
Assessee
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax, Central Circle 2, Delhi
High Court · 2024 · Allowed
Assessee
Fab India Overseas Private Limited v. Assistant Commissioner Of Income Tax Circle 7(1) New Delhi & Anr
High Court · 2024 · Other
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Pr. Commissioner Of Income Tax- 2, Delhi v. M/S. Burberry India Pvt. Ltd
High Court · 2024 · Other
—
Alcatel Lucent India Limited v. Deputy Commissioner Of Income Tax & Anr …
High Court · 2024 · Other
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The Pr. Commissioner Of Income Tax -7 v. Sabic India Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Ita/47/2023 Of The Pr.commissioner Of Income Tax v. M/S Sigma Aldrich Chemicals Pvt Ltd
High Court · 2024 · Other
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Ita/290/2022 Of The Pr Commissioner Of Income Tax v. M/S Swiss Re Global Business Solutions India Pvt Ltd
High Court · 2024 · Other
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Ita/291/2022 Of The Pr Commissioner Of Income Tax v. M/S Swiss Re Global Business Solutions India Pvt Ltd
High Court · 2024 · Other
—
Ita/678/2023 Of Pr. Commissioner Of Income Tax-2 v. M/S Cae India Pvt Ltd
High Court · 2024 · Other
—
Ita/282/2022 Of The Pr.commissioner Of Income Tax v. M/S Arctern Consulting Pvt Ltd
High Court · 2024 · Other
—
Ita/703/2023 Of Pr. Commissioner Of Income Tax-2 v. M/S Carl Zeiss India (Bangalore) Pvt Ltd
High Court · 2024 · Other
—
Ita/679/2023 Of Pr. Commissioner Of Income Tax-2 v. M/S Cae India Pvt Ltd
High Court · 2024 · Other
—
Ita/273/2022 Of The Pr Commissioner Of Income Tax v. M/S Arista Networks India Pvt Ltd
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax -7 v. Sumitomo Corporation India (P) Ltd
High Court · 2024 · Dismissed
Assessee
Ita/65/2024 Of The Pr Commissioner Of Income Tax v. Sap India Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Ita/527/2022 Of Pr Commissioner Of Income Tax v. M/S Tata Power Solar Systems Limited
High Court · 2024 · Dismissed
Assessee
M/S. Infonox Software Private Limited v. Deputy Commissioner Of Income Tax & Ors
High Court · 2024 · Dismissed
Revenue
Wp/1706/2023 Of Exxonmobil Company India Pvt. Ltd v. The Deputy Commissioner Of Income-Tax-6-1-I
High Court · 2024 · Other
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M/S. Giesecke And Devrient India Pvt. Ltd v. Deputy Commissioner Of Income Tax 2.1 & Ors
High Court · 2024 · Allowed
Assessee
M/S.taeyang Metal India Private Limited v. The Deputy Commissioner Of Income-Tax,Corp Circle 3(1) Chennai,Room
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax -2 v. M/S Coim India Pvt. Limited
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Qualcomm Incorporated
High Court · 2024 · Allowed
Revenue
Wp/19053/2021 Of M/S Toyota Tausho India Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax-7 v. M/S Oriflame India Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Louis Dreyfus Company India Private Limited v. Deputy Commissioner Of Income Tax Circle 13(1), Delhi & Ors
High Court · 2024 · Other
—
Readers Digest Book And Home Entertainment (India) Pvt Ltd v. Deputy Commissioner Of Income Tax & Ors
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax-2 v. M/S Bt Global Communications India Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Csir Road, Taramani, Chennai – 600 113 v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1, Delhi v. Future First Info. Services Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-04, Delhi v. M/ S Inductis India Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Delhi-7 v. Wsp Consultants India Pvt Ltd
High Court · 2023 · Other
—
Mr. Ashish Mehta, Advocate v. Deputy Commissioner Of Income Tax & Anr
High Court · 2023 · Other
—
Wp/8528/2019 Of M/S. Tns India Private Limited v. The Assistant Commissioner Of Income Tax Circle- 2(2)
High Court · 2023 · Other
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Signature Not Verified v. M/S Hellmann Worldwide Logistics India Pvt
High Court · 2023 · Other
—
Itxa/807/2018 Of Pr. Commissioner Of Income Tax-10 v. Nilkanth Tech Park Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Itxa/876/2018 Of The Pr. Commissioner Of Income Tax - 4 v. Tetra Pak India Pvt Ltd
High Court · 2023 · Allowed
Revenue
Pharmazell (India) Private Limitedrepresented By Authorised Signatory Karthik.n v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Itta/29/2023 Of The Prl. Commissioner Of Income Tax - 2 v. M/S. Hyundai Motor India Engineering Pvt. Ltd
High Court · 2023 · Other
—
Ahmed Buhari v. Deputy Commissioner Of Income Tax,Central Circle 1(1), Chennainew
High Court · 2023 · Other
—
Sivakumar Koorapati v. The Income Tax Officer
High Court · 2023 · Other
—
The Commissioner Of Income Tax -4 v. Ge India Business Services Pvt. Ltd
High Court · 2023 · Other
—
Itxa/123/2018 Of Pr. Commissioner Of Income Tax-19 v. Kimberly Clark Lever Private Limited
High Court · 2023 · Dismissed
Assessee
Sanjay Gandhi Memorial Trust v. Commissioner Of Income Tax (Exemption) & Ors
High Court · 2023 · Dismissed
Revenue
v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Virudhunagar - 626 001 v. Income Tax Officer,Ward
High Court · 2023 · Other
—
Price Waterhouse & Anr v. Commissioner Of Income Tax, Kolkata-8 & Anr
High Court · 2023 · Other
—
Ita/13/2019 Of M/S. Joyalukkas India Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Wp/16692/2022 Of Xiaomi Technology India Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Price Waterhouse, A Partnership Firm & Anr v. Commissioner Of Income Tax, Kolkata & Ors
High Court · 2022 · Other
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The Pr. Commissioner Of Income Tax v. O R D E R
High Court · 2022 · Allowed
Revenue
Amec Foster Wheeler Iberia Slu – India Project Office,[ v. Deputy Commissioner Of Income-Tax, International Taxation Circle-1(1), Bsnl Building, 4[Th] Floor
High Court · 2022 · Allowed
Assessee
Chenna v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Itat/85/2022 Ia No. Ga/1/2022 Indian Explosives Pvt. Ltd v. Principal Commissioner Of Income Tax-4, Kolkata
High Court · 2022 · Allowed
Assessee
Tax -4 v. Moet Hennessy (I) Pvt. Ltd
High Court · 2022 · Dismissed
—
Tax -6 v. Moet Hennessy India Pvt. Ltd
High Court · 2022 · Dismissed
—
Intas Pharmaceuticals Limited v. Deputy Commissioner Of Income Tax, Circle 2(1)(1
High Court · 2022 · Other
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Wp(C)/21979/2022 Of Olam Food Ingredients India Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Other
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Underwater Services Company Ltd.… v. Assistant Commissioner Of Income Taxcentral Circle – 5(3) & Others
High Court · 2022 · Other
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Wp/451/2022 Of Exxonmobil Company Pvt Ltd v. The Deputy Commissioner Of Income - Tax, 6(1)(1), Mumbai And Anr
High Court · 2022 · Other
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Wp/57135/2018 Of Bharat Fritz Werner Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
The Assistant Commissioner Of Income Tax, Corporate Circle – 4(1), Room v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2022 · Dismissed
Assessee
Wp/4212/2022 Of Simplilearn Solutions Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
M/S Dabur India Limited v. Deputy Commissioner Of Income Tax And Anr
High Court · 2022 · Other
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Shell India Markets Private Limited) v. Union Of India
High Court · 2022 · Other
—
Wp/13646/2021 Of Te Connectivity India Pvt. Ltd v. Deputy Commissioner Of Income-Tax
High Court · 2022 · Remanded
—
Oracle Financial Services Software Limited v. Assistant Commissioner Of Income Tax
High Court · 2022 · Other
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Preethi Kitchen Appliances Private Ltd v. The Assistant Commissioner Of Income Tax,Circle 10 (3)(2), Mumbai -400 020
High Court · 2022 · Other
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M/S Ucweb Mobile Private Limited v. Assistant Commissioner Of Income Tax & Ors
High Court · 2021 · Other
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Wp(C)/19218/2021 Of Bhima Jewels v. Principal Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Limited v. Deputy Commissioner Of Income Tax, Circle 8(2)(1), Mumbai1
High Court · 2021 · Other
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Wp-1320-2013.Doc v. Oral Judgment : (Per K.r. Shriram, J
High Court · 2021 · Allowed
—
Wp/2195/2019 Of Jacob Engineering India Pvt Ltd v. The Income Tax Appellate Tribunal And 2 Ors
High Court · 2021 · Other
—
Ita/44/2017 Of The Principal Commissioner Of Income Tax v. M/S. Apollo Tyres Ltd
High Court · 2021 · Allowed
Revenue
Ita/39/2017 Of The Principal Commissioner Of Income Tax v. M/S Apollo Tyres Ltd
High Court · 2021 · Allowed
Revenue
Orchid Pharma Limited v. The Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Chennai – 600 035
High Court · 2021 · Dismissed
Revenue
Sca/12637/2019 Of Sun Pharmaceutical Industries Limited v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Hitachi Hi Rel Power Electronics Pvt. Ltd v. The Deputy Commissioner Of Income Tax Circle 2(1)(1),Ahmedabad
High Court · 2021 · Other
—
M/S.cognizant Technology Solutions India Private Limited v. Assistant Commissioner Of Income Tax, Large Taxpayer Unit-1, 7[Th] Floor, Room
High Court · 2021 · Other
—
Commissioner Of Income Tax,Chennai v. M/S.ssl-Ttk Ltd
High Court · 2021 · Dismissed
Assessee
Wp/28176/2018 Of M/S.kone Elevator India Pvt Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income-Tax, Pondicherry v. M/S.tweezerman (India) Private Limited, Pondicherry
High Court · 2021 · Allowed
Revenue
Https://Hcservices.ecourts.gov.in/Hcservices v. Headstrongservices India (P) Ltd
High Court · 2021 · Dismissed
—
Wa/1110/2021 Of Joint Commissioner Of Income Tax v. M/S. Bgr Boilers Pvt Ltd
High Court · 2021 · Other
—
Jrs Pharma And Gujarat Microwax Private Limited v. Deputy/Assistant Commissioner Of Income Tax, Circle 2(1)(1
High Court · 2021 · Allowed
Assessee
Wp(C)/12049/2021 Of Fci Oen Connectors Limited v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Other
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Https://Hcservices.ecourts.gov.in/Hcservices v. The Assistant Commissioner Of Income Tax, International Taxation – Ii(2), Room
High Court · 2021 · Allowed
Assessee
M/S.saipem India Projects Private Limited,Yarlagadda Towers v. The Deputy Commissioner Of Income-Tax, Corporate Circle 6(1)
High Court · 2021 · Dismissed
Revenue
Ita/285/2017 Of Pr Commissioner Of Income Tax-5 v. M/S Page Industries Ltd
High Court · 2021 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -4 v. Headstrong Services India Pvt. Ltd
High Court · 2020 · Other
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Ita/282/2013 Of The Commissioner Of Income Tax v. M/S Ge India Technology
High Court · 2020 · Allowed
Revenue
Txa/28/2015 Of Sesa Sterlite Limited, Erstwhile Sesa Goa Ltd v. Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Gigabyte Technology (India) Private Ltd,B v. Commissioner Of Income Taxplot
High Court · 2020 · Other
—
M/S. Transsys Solutions Private Limited v. Assistant Commissioner Of Income Tax Corporate Circle 3(1), Chennai Chennai – Wanarpathy Block
High Court · 2020 · Dismissed
Revenue
Tca/713/2018 Of Commissioner Of Income Tax v. M/S. Zylog Systems Ltd
High Court · 2020 · Allowed
Revenue
Principal Commissioner Of Income Tax-7 v. Open Solutions Software Services Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Ita/547/2017 Of Pr. Commissioner Of Income Tax, Gurgaon v. M/S Comverse Network Systems India Pvt Ltd
High Court · 2020 · Other
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Chennai 600 034 v. The Commissioner Of Income Tax, Aayakar Bhavan, 121, Uthamar Gandhi Salai, Chennai 600 034
High Court · 2020 · Other
—
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gulbrandsen Chemicals Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Ita/392/2018 Of Pr.commissioner Of Income Tax-7 v. M/S Texport Overseas Pvt Ltd
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2 v. M/S. Foxteq Services India Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Wp/43994/2019 Of Essilor India Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Other
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Wp/32616/2018 Of M/S.redington India Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Principal Commissioner Of Income Tax Gandhinagar v. Tudor India Private Limited
High Court · 2019 · Dismissed
Assessee
Wp/7896/2019 Of Adama India Private Limited v. Assistant Commissioner Of Income-Tax
High Court · 2019 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Udaipur, Udaipur v. M/S Secure Meters Ltd., E-Class, Pratapnagar Industrial Area,Udaipur
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax-6, Chennai-34 v. M/S.scope International Pvt. Ltd.,Chennai-34
High Court · 2019 · Dismissed
Assessee
Amtex Software Solutions Pvt. Ltd v. Assistant Commissioner Of Income Tax (Osd) Corporate Range 1, Chennai – 34
High Court · 2019 · Other
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Tca/763/2017 Of The Commissioner Of Income Tax v. M/S Saipem India Projects Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Gurgaon v. Zte Telecom India Pvt. Ltd., Gurgaon
High Court · 2019 · Dismissed
Assessee
Heidelberg Cement India Limited (Formerly Known As Mysore Cementslimited v. Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Pr. Commissioner Of Income Tax Delhi -2 v. Blue Scope Steel India Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Ita/169/2019 Of Pr. Commissioner Of Income Tax Delhi - 2 v. Blue Scope Steel India Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -3 v. D.e. Shaw India Advisory Services P. Ltd
High Court · 2019 · Dismissed
Assessee
Ita/99/2012 Of B.parameswaran Bharathan v. Commissioner Of Income Tax
High Court · 2019 · Other
—
Ita/81/2018 Of Us Technology Resources Pvt. Ltd v. The Commissioner Of Income Tax
High Court · 2018 · Other
—
Tudor India Pvt Ltd v. Jt Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Tca v. The Deputy Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Pr. Commissioner Of Income Tax-2 } v. M/S. Arisaig
High Court · 2018 · Allowed
Revenue
M/S.regen Powertech Private Limited v. The Dispute Resolution Panel
High Court · 2018 · Allowed
Assessee
Oracle Systems Corporation v. Deputy Director Of Income Tax Circle 2(1), International Taxation New Delhi
High Court · 2018 · Allowed
Assessee
Date Of Judgment 20-08-2018, Ita v. M/S .Sanyo Bpl P. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 20-08-2018, Ita v. M/S .Sanyo Bpl P. Ltd
High Court · 2018 · Dismissed
Assessee
Singh Ajmani And Mr Rohan Khare v. Additional Commissioner Of Income
High Court · 2018 · Allowed
Assessee
Date Of Judgment 07-08-2018, Ita v. M/S. Inteva Products India Automotive Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Gurgaon v. Comverse Network Systems India Pvt. Ltd., Gurgaon
High Court · 2018 · Allowed
Revenue
Date Of Judgment 24-07-2018, Ita v. M/S. Nxp Semi Conductors India Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 18-07-2018, Ita v. M/S. Mercedes-Benz Research & Development India Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 18-07-2018, Ita v. M/S. Mercedes-Benz Research & Development India Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Panaji Goa v. M/S Andrew Telecommunications P. Ltd
High Court · 2018 · Dismissed
—
Principal Commissioner Of Income Tax (Central), Surat v. M/S D Navinchandra Exports Pvt Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 03-07-2018 I.t.a v. M/S. Apigee Technologies (India) Pvt. Ltd., 2/11
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 19-06-2018, Ita v. Deputy Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax, Ajmer v. M/S Sharda Spuntex Pvt. Ltd
High Court · 2018 · Allowed
Revenue
Https://Hcservices.ecourts.gov.in/Hcservices v. Dy Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Mr. Zoheb Hossain, Sr. Standing Counsel. Counsel v. M/S Chrys Capital Investment Advisors (India
High Court · 2018 · Allowed
—
Case Ot!Commissioner Of Income Tax And Another v. Tata
High Court · 2018 · Dismissed
Assessee
Dabur India Ltd v. Pr. Commissioner Of Income Tax-Iii
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Taxchennai v. Same Deutz – Fahr India Private Limitedno.72, Sipcot Industrial Complexsipcot, Ranipet – 632 403
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-6 … v. Matrix Cellular International Services Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-6 v. Network Programs India Ltd
High Court · 2017 · Dismissed
Assessee
Principal Commissioner Of Income Tax-8 v. St Microelectronics Private Ltd
High Court · 2017 · Dismissed
Assessee
Nokia India Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Corning Sas-India Branch Office v. Deputy Director Of Income-Tax
High Court · 2017 · Remanded
—
The Commissioner Of Income Tax, (Central ), Jaipur v. M/S Kgk Enterprises, 647-A, Panchratna, Opera House Mumbai
High Court · 2017 · Allowed
Revenue
Jcb India Ltd v. Deputy Commissioner Of Income Tax & Anr
High Court · 2017 · Allowed
Assessee
W.p.(C)/3629/2017 Of Nokia India Private Limited v. Additional Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
The Pr. Commissioner Of Income Tax-4 v. Interra Infotech ( India) Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Boston Scientific India Pvt. Ltd v. Assistant Commissioner Of Income Tax
High Court · 2017 · Other
—
Itxa/1599/2014 Of The Commissioner Of Income Tax-4 v. M/S. J. P. Morgan India Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Income Tax, Delhi-1 v. Amadeus India Pvt. Ltd
High Court · 2017 · Allowed
Revenue
Turner International India Pvt. Ltd v. Deputy Commissioner Of Income Tax Circle 25(2), New Delhi
High Court · 2017 · Allowed
Assessee
Pr. Commissioner Of Income Tax-V Through v. Kusum Health Care Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Magneti Marelli Powertrain India Pvt Ltd v. Deputy Commissioner Of Income-Tax
High Court · 2017 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-6 v. Mitsui Prime Advanced Composites India Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Itta/595/2016 Of Pr.commissioner Of Income Tax-3 v. M/S.r.a.k.ceramics India Private Limited
High Court · 2016 · Dismissed
Assessee
Principal Commissioner Of Income Tax-01 v. Ameriprise India Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Cwp/13613/2016 Of M/S Shri Vishnu Eatables (India) Ltd v. Deputy Commissioner Of Income Tax, Central Circle And Ors
High Court · 2016 · Dismissed
Revenue
Itxa/732/2014 Of The Commissioner Of Income-Tax Ii v. Ptc Software (I) Pvt Ltd
High Court · 2016 · Dismissed
Assessee
Daikin Airconditioning India Pvt Limited v. Assistant Commissioner Of Income Tax
High Court · 2016 · Other
—
Pr. Commissioner Of Income Tax, Delhi- 9 v. Trend Micro India Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Indorama Synthetics (India) Ltd v. The Additional Commissioner Of Income-Tax & Anr
High Court · 2016 · Other
—
Ita/5/2016 Of Pr. Commissioner Of Income Tax Gurgaon v. M/S Carrier Air Conditioning And Refrigeration Ltd
High Court · 2016 · Allowed
Revenue
Ita/1/2016 Of Pr. Commissioner Of Income Tax Gurgaon v. M/S Itw India Ltd Level-1 Lotus Plaza
High Court · 2016 · Dismissed
Assessee
Itxa/1993/2013 Of The Commissioner Of Income Tax-3, Mumbai v. General Atlantic Private Ltd
High Court · 2016 · Dismissed
Assessee
Cwp/1089/2016 Of M/S Cairn India Ltd v. Deputy Commissioner Of Income Tax Circle Gurgoan And Anr
High Court · 2016 · Dismissed
Revenue
Yum Restaurants (India) Private Limited v. Income Tax Officer
High Court · 2016 · Other
—
Bausch & Lomb Eyecare (India) Pvt. Ltd v. The Additional Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Honda Siel Power Products Limited v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
The Commissioner Of Income Tax-Ltu v. Whirlpool Of India Ltd
High Court · 2015 · Allowed
Revenue
Maruti Suzuki India Ltd v. Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
M/S. Knorr-Bremse India Pvt. Ltd v. Assistant Commissioner Of Income Tax, Circle-I, Faridabad. …
High Court · 2015 · Other
—
Wp/13342/2015 Of M/S.carrier Race Technologies v. The Income Tax Officer
High Court · 2015 · Other
—
Txa/18/2015 Of The Commissioner Of Income Tax, Panaji v. M/S. Pentair Water India Pvt. Ltd
High Court · 2015 · Other
—
Commissioner Of Income Tax v. Keihin Panalfa Ltd
High Court · 2015 · Allowed
Revenue
Rampgreen Solutions Pvt Ltd v. Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax v. Canon India Private Limited
High Court · 2015 · Other
—
Mylapore, Chennai-600 004 v. The Assistant Commissionerof Income Tax Company Circle Vi (4)
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax-I … v. M/S. Cushman And Wakefield (India) Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Ita/417/2014 Of Chryscapital Investment Advisors (India) Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
M/S.shell India Markets Pvt. Ltd v. The Assistant Commissioner Of Income Tax Ltu And Ors
High Court · 2014 · Other
—
Itta/532/2014 Of Commissioner Of Income Tax-Iii v. M/S Alumeco India Extrusion Limited
High Court · 2014 · Dismissed
Assessee
Commissioner Ofincome Tax-I v. M/S Bumi Hiway (I) P. Ltd
High Court · 2014 · Allowed
Revenue
Ita/842/2008 Of The Commissioner Of Income Tax v. M/S Sap Labs Pvt Ltd
High Court · 2014 · Dismissed
Assessee
M/S Swarovski India Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
Itta/496/2014 Of M/S Mylan Laboratories Ltd v. Commissioner Of Income Tax-Iv
High Court · 2014 · Dismissed
Revenue
Mitsubishi Corporation India Pvt. Ltd v. Additional Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Bbc World News Limited v. Assistant Director Of Income Tax Circle 1(1
High Court · 2014 · Other
—
Mr. Ramit Katyal, Advocates v. Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Commissioner Of Income Tax-Ii v. M/S Leroy Somer & Controls (India) Pvt. Ltd
High Court · 2013 · Dismissed
Assessee
Sun Pharmaceutical Industries Ltd v. Deputy Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Sun Pharmaceutical Industries Ltd v. Deputy Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Asstt. Commissioner Of Income Tax v. Ge India Industrial Pvt Ltd
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax-Iv v. Stratex Net Works (India) Pvt. Ltd
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income-Tax-I v. Badar Durrez Ahmed, J (Oral
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax v. Mentor Graphics (Noida) Pvt.ltd
High Court · 2013 · Allowed
Revenue
Deloitte Consulting India Pvt.ltd. Mumbai v. The Assistant Commissioner Of Income-Tax, Circle 2(2), Mumbai And Others
High Court · 2013 · Other
—
Wp/1324/2012 Of Piramal Healthcare Ltd v. Addl. Commissioner Of Income Tax Range 7 (1) And Ors
High Court · 2012 · Dismissed
Revenue
Wp/870/2012 Of M/S.robo India Finance Ltd v. Deputy Commissioner Of Income -Tax, Circle-1(3)
High Court · 2012 · Other
—
Itxa/20/2011 Of The Commissioner Of Income Tax -10 Mumbai v. Ca Computer Associates India Pvt. Ltd
High Court · 2012 · Dismissed
Assessee
Wp/2065/2012 Of M/S. Hindalco Industries Ltd v. The Addl. Commissioner Of Income Tax -I(5) And 5 Ors
High Court · 2011 · Dismissed
Revenue
Commissioner Of Income Tax v. Amadeus India Pvt Ltd
High Court · 2011 · Dismissed
Assessee
Lionbridge Technologies Pvt. Ltd v. The Deputy Commissioner Of
High Court · 2011 · Other
—
Mr. Abhishek Maratha, Sr. Standing Counsel v. Bbc Worldwise Ltd
High Court · 2011 · Dismissed
—
Income Tax Tax v. Ram Kishan Dass
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax v. Ram Kishan Dass
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax-Ii, Chandigarh v. M/S Quark Systems India Pvt. Ltd
High Court · 2011 · Allowed
Revenue
Appellant Ms. Prem Lata Bansal, Sr. Standing Counsel v. M/S. Oracle India Pvt. Ltd
High Court · 2011 · Allowed
—
Ericsson Ab v. Additional Director Of Income Tax Range
High Court · 2011 · Other
—
W.p.(C)/6876/2008 Of Maruti Suzuki India Ltd v. Additional Commissioner Of Income Tax Transfer Pricing Officer New Delhi
High Court · 2010 · Other
—
Simens Limited v. Vijay Varma
High Court · 2010 · Other
—
Moser Baer India Ltd v. The Additional Commissioner Of Income Tax & Anr
High Court · 2008 · Allowed
Assessee
M/S Coca Cola India Inc v. Assistant Commissioner Of Income Tax, Gurgaon & Others
High Court · 2008 · Dismissed
Revenue
Wp/3166/2006 Of Sgs India Pvt. Ltd. Mumbai v. Asstt. Jcommissioner Of Income-Tax-10(3) (1), Mumbai And Anr
High Court · 2007 · Allowed
Assessee

Key issues litigated under Section 92CA

Section 92CA case law — FAQs

What does Section 92CA of the Income-tax Act deal with?
This page collects 227 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 92CA.
How many case laws are available on Section 92CA?
EaseValue has indexed 227 income-tax judgments citing Section 92CA — each with parties, citation, court, year, outcome and the full order text.
How can Section 92CA judgments help my case?
They show how courts have decided Section 92CA disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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